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    An empirical investigation of voluntary accounting changes : the case of Thailand 

    Sasivimol Meeampol, 1968-; Angkarat Priebjrivat, advisor (National Institute of Development Administration, 1997)

    This study empirically examined the association between accounting changes and stock prices of companies listed on the Stock Exchange of Thailand (SET) during 1990-1994 period. In addition, the study attempted to explain the motivation of firms making voluntary accounting changes. It empirically compared the risks of firms with voluntary accounting changes to the risks of firms without voluntary accounting changes during the pre- and post-announcement periods. Also, of firms with voluntary accounting changes, the risks during the pre-announcement ...